FAQ.

- EPFO E-Sewa Portal

1. Why should an employer register his/her establishment on the EPFO Employer portal?
With effect from 01.04.2012, any remittance to be made by the employer has to be done only
after generating challan from the Employer Portal of EPFO. In case of wage month March
2012 onwards, the employer has to upload Electronic Challan cum Return (ECR) in the pre
specified format and challan will be populated on the basis of uploaded return. For previous
and other dues the challan has to be filled in online to generate and print it for remittance.
2. What happens if the employer does not register?
The online generation of challan will not be possible if the employer has not registered
his/her establsihment. The employer has to register and create his/her user id & password for
accessing the Employer Portal of EPFO.
3. Once the employer enters his/her establishment id a message is displayed No record
found. What should he/she do?
Please check whether you have entered the correct code number and extension number, if any
and have selected the correct EPFO Office. If correct, then please contact the concerned
EPFO Regional/Sub Regional Office.
4. The employer enters his/her establishment id and clicks Get Details button. Message
comes that the Your Establishment is already registered. What should he/she do?
Please check whether you have entered the correct code number and extension number, if any
and have selected the correct EPFO Office. If correct,click the link for generation of request
letter. Print the letter and submit it under the signature and seal of the Employer/Authorised
Signatory to the EPFO Office where the establishment is covered. Please mention your
mobile number in the letter. Once the EPFO Office clears the registration, you will get an
SMS on that mobile and then you can register.
5. The Registration screen asks for entry of PAN. Which PAN is to be entered as the
Employer and Authorised Signatory have their PAN?
The PAN issued by the Income Tax of India in the name of the establishment is to be entered.
Please also enter the name as it appears on the PAN.
6. After successful registration and creation of user id and password, the employer has
forgotten the user id and/or password. What to do?
At the login screen of the Employer Portal, there is a link "Forgot Password?", Click the link.
You will get a pop up screen where you have to enter the establishment id. Then enter the
user id or primary mobile number or primary e-mail id. On submit, you will get an SMS
using which you can login.
7. The employer has registered his/her establsihment. How to change the primary mobile
number?
Please login to the Employer Portal. Under the "PROFILE" Menu there is link "Edit primary
mobile number". Enter your new mobile number and submit. You will get an SMS with a
PIN on the new mobile number. Enter the PIN and click "Change Primary Mobile".
Confirmation SMS will be sent to the new mobile number which will become your primary
mobile number.
8. At the time of initial registration the employer made a mistake in entry of mobile number
and clicked GET PIN button. The button is now disabled and he/she did not get the PIN.
What to do?
Please edit the primary mobile field with the correct mobile number and wait for a few
minutes. The button will get enabled and you can click it again to get the SMS with another
PIN.
9. At the time of initial registration the employer got the PIN but for some reason he/she
could not enter it and click REGISTER. Can he/she enter the PIN later and register the
establishment?
No, he/she has to fill in the details again and get a new PIN to complete the initial
registration.
10. The employer has registered his/her establsihment. How to change the primary email id?
Please login to the Employer Portal. Under the "PROFILE" Menu there is link "Confirm
primary email". Enter your new email id replacing the id that appears. Click "Send
Verification link" An email message will go to the entered email id. Go to your email account
and click the link in the message received. Your verified email id will be recorded in the
system and in future you will get mail on the new id.
11. One person is employer or Authorised signatory for more than one establsihment. Is
he/she required to register each establishment separately?
Yes.
12. One person is employer or Authorised signatory for more than one establsihment. Can
he/she have same user id for all such establsihment?
No.
13. What is the use of additional authorised signatories and his/her mobile/email details?
These information will be used in future and SMS on activities other than registration and
editing of the profile may be sent on the addiitional mobile numbers also.
14. How to change the profile details of the establsihment?
Please login to the Employer Portal. Under the "PROFILE" Menu there is link "Edit profile".
Change the details and click "Get PIN" to get SMS on the primary mobile number. Enter the
PIN and click Update Profile. Confirmation message will be sent through SMS.
15. The employer has entered the correct code number but the name and/or address that is
displayed is incorrect or has some errors. How to correct it?
Please send request letter to the concerned EPFO Office for necessary corrections.
16. Can an epf member register on the Employer e-Sewa portal to view his/her account?
No, this service is for the employers of the establsihment having EPF Code number and for
filing online return and making remittance. Members should not register here.
17. Whether the employer/Authorised Signatory of an establishment exempted under the
Employees Provident Fund Scheme is also required to register?
Yes
18. Whether after registration, can an employer upload returns for the previous accounting
year(s) or for year 2011-12 through the Employer e-Sewa Portal?
No. The monthly ECR from the month of March 2012 (payable in April 2012) only can be
uploaded through the portal as the uploaded return has to be backed with the remittance
through the challan generated after the upload. Returns for the previous year(s) upto 2011-12
are to be submitted as per the existing procedure. As regards any remittance for the past
period, a challan has to be generated after data entry of the details in the Challan link on the
portal.
19. WHAT IS ECR?
ECR stands for Electronic Challan cum Return. This is an electronic monthly return to be
uploaded by the employers through the Employer e-Sewa portal. The return will have the
member wise details of the wages and contributions including basic details for the new and
exiting members (members who have joined or have left service in the wage month for which
the return is uploaded). The approval of uploaded ECR will result in generation of a Challan
using which the employer has to remit the dues in the designated branches of SBI. Thus each
ECR will be linked with a remitted challan and the ECRs uploaded but not remitted will
lapse after 15 days of the generation of the challan. The upload of ECR each month will
relieve the employers fropm filing any paper return and also the various monthly and annual
returns. The upload of ECR that ae backed with remitted challan in the EPFO Application
will result in the updating of member balances on a monthly basis. This information will be
shared with the members through the Know Your PF Balance link.
20. HOW CAN AN EMPLOYER UPLOAD ECR ON THE EMPLOYER E=SEWA
PORTAL?
The employer has to first register his/her establishment, instructions for which has been made
available on the E-sewa portal. The registered employers have to prepare the ECR text file as
per the format made available on the E-sewa portal. The method of preparing the file has also
been explained in it. It is as follows: How to Prepare ECR Text file: Step 1: Use any
Spreadsheet (Open Office, Excel, Lotus etc,) for creating the member details as per the
prescribed format and save the file in CSV (Comma delimited) format. Step 2: Open the CSV
file in any text editor (notepad, edit plus, etc.,) and replace all , with #~#. Save the CSV
file. Step 3: Change the file extension from CSV to TXT. Your file will be ready for upload.
Alternatively the employer can also use the e-return software version 4.0 available on the
epfindia website. The employer after the registration of the establishment can login to the
portal using his credentials for uploading ECR each month. Instructions on how to upload the
ECR file has been made available on the portal.
21. WHAT IS THE FORMAT OF ECR?
ECR is a text file consisting of 25 columns each separated by a column separator (namely
#~# ) and there will be a separate line for each member. A sample ECR with 3 members data
(one existing member, one new member and one exiting member) will look as follows: Line
1 (Not part of ECR txt file) (for exiting member):
12#~#SANJAY#~#7000#~#6500#~#840#~#840#~#541#~#541#~#299#~#299#~#0#~#0#~#
10000#~#1500#~#1000#~#500#~##~##~##~##~##~##~#20/03/2012#~#20/03/2012#~#S
Line 2 (Not part of ECR txt file) ( for existing member):
13#~#BIRENDRA#~#6000#~#6000#~#720#~#720#~#500#~#500#~#220#~#220#~#8#~#0
#~#0#~#0#~#0#~#0#~##~##~##~##~##~##~##~##~# Line 3 (Not part of ECR txt file) (for
new member):
16#~#SHEELA#~#5000#~#5000#~#600#~#600#~#417#~#417#~#183#~#183#~#4#~#0#~#
0#~#0#~#0#~#0#~#VINEET#~#F#~#05/03/1990#~#F#~#05/03/2012#~#05/03/2012#~##~#
#~#
22. WHY MY ECR TEXT FILE IS NOT UPLOADED ?
Once the ECR file is uploaded, the system checks whether the file is complying to the
prescribed format and in case there is any error then the upload is not successful. An error log
is created and line wise error is indicated. Common mistakes to be avoided: 1. Do not use
decimals in the numeric fields such as wages, contributions, NCP days etc. 2. Do not use any
special character other than . (period) in character fields such as name. 3. The date fields
should be in dd/mm/yyyy format. Do not use other separator like or . in the date fields. 4.
Do not enter any values in column number 17 to 22 in case of existing members and exiting
members (members who have not joined during the wage month for which the return is
uploaded) 5. Do not enter any values in the column number 23 to 25 in case of members who
have not left service during the wage month for which the return is uploaded. 6. Each line
should have 24 column separators #~# irrespective of some column not having any values. 7.
There should not be any header line with the field names etc.
23. WHAT TO DO IF MY FILE IS NOT UPLOADED AND ERROR LOG IS CREATED?
Make the corrections in the text file with the help of the list of error log codes as available on
the protal under the ECR/ECR Error Log option and upload it afresh.
24. WHAT SHOULD I DO WHEN THE ECR FILE HAS BEEN SUCCESSFULLY
UPLOADED?
On successful upload of the ECR file, a Summary page of uploaded ECR file will appear.
You have to fill in the details regarding EDLI and EPF/EDLI administrative/inspection
charges. Please check the rate of contribution applicable to your establishment. By default it
will appear as 12% but it can be changed to 10% if this rate is applicable. On click of submit
button, a digitally signed PDF File will appear. Download the file and verify the data in the
file to satisfy yourself on the correctness of the members wise data as compared to the
uploaded text file data. Once you approve the PDF file, a Challan will be generated with a
TRRN (Temporary Return Reference Number) along with an acknowledgement slip for the
uploaded ECR file. Print the challan and make the remittance. You have two options: a. If
you are a CINB (Corporate Internet Banking) customer of SBI you can make online
remittance using the TRRN. For this you have to login to the Online SBI portal.(This facility
will start after some time and pleas use the option b - payment through cheque for some
time). b. Otherwise submit the challn with Demand Draft/ Local Cheque at any designated
SBI Branch accepting PF Challans.
25. WHAT IF THE ECR FILE IS UPLOADED SUCCESSFULLY BUT REMITTANCE IS
NOT MADE?
The challan generated on approvel of uploaded ECR file will be available for remittance for
15 days and will lapse thereafter.
26. CAN I UPLOAD ECR FILES IN BATCHES FOR A WAGE MONTH BY A SINGLE
ESTABLISHMENT?
YES. But for each uploaded ECR file payment should be made through the challan generated
for that ECR.
27. If the employee is having 31 NCP days (LOP) for them how we need to show them in a
ECR file?
In ECR text file, show the member with zero wages & contribution for that wage month
28. The employer has to make payment for the past period, that is for the dues against the
wage month of February, 2012 or before. What shall he/she do?
The Employer E-sewa portal has a link for Challan on the top menu bar after the employer
has logged in. This link has the option for data entry of Challan for the past period. After
entry of the data, on Submit, a challan with TRRN will be generated and can be used for
remittance.
29. The establsihment has no members and the employer has been remitting the minimum
administrative charges of Rs 5/- and Rs 2/- in the account number 2 and 22 respectively. How
can he/she make the payment after March 2012?
In the Employer e-Sewa portal, after login, there is an option for Challan entry under the
Challn link on the top menu bar. This can be used for the remittance of the minimum
administrative charges. Only the amount in account number 2 and 22 can be entered after if a
month March 2012 or onward is selected and the button Cont/Admn/Inspection challan is
clicked.
30. IW 1:Who is an International Worker (IW)?
An International Worker (IW) may be an Indian worker or a foreign national. International
Worker means: - - Any Indian employee having worked or going to work in a foreign country
with which India has entered into a social security agreement and being eligible to avail the
benefits under social security programme of that country, by virtue of the eligibility gained or
going to gain, under the said agreement; - An employee other than an Indian employee,
holding other than an Indian Passport, working for an establishment in India to which the
EPF & MP Act, 1952 applies.
31. IW 2: Is an Indian worker holding COC (Certificate of Coverage), an International
Worker?
Merely holding the COC does not make an employee an International Worker. He/she
becomes IW only after being eligible to avail the benefits under social security programme of
any country. After obtaining COC, the employee is exempted from contributing to the social
security systems of the foreign country with whom India has SSA, hence he/she is not
eligible to avail the benefits under the social security programme of that country.
32. ANX-II-1: The employer has not uploaded the return for the Month of February 2013.
Will the list of members for preparing the Annexure II be available for download on the ECR
Portal after Employer log in?
No, the list is prepared on the basis of the members PF number and Name as per the ECR file
uploaded and remitted for the month of February 2013. So if an employer is still to remit the
dues for the wage month February 2013, the list will not be available.
33. ANX-II-2: The list of members downloaded from the ECR portal for the preparation of
the Annexure II has some names that are incorrect. Can the employer change the name?
No, the names that appear are based on the names as uploaded through the ECR text file for
the wage month of February 2013. Thus the data that appears is the data entered by the
employer. The Annexure II does not provide for the change in name and even if the employer
changes the name(s) while uploading the Annexure II, the data on the portal will not be
changed.
34. ANX-II-3: If the employer has uploaded the Annexure II and wants to change the data
through another upload of the Annexure II, will it be possible?
No, once the Annexure II for a member (PF Number) has been uploaded and approved, data
of the same member (PF Number) cannot be uploaded. The system will through error stating
that the data for such member has already been uploaded and approved.
35. ANX-II-4: How to prepare the Annexure II txt file from the downloaded file?
After downloading the .xls file from the ECR Portal, the missing data (where fields are
blank) are to be filled up in case of all mandatory fields. Then the same process as explained
for the ECR file is to be followed. The header row is to be removed. Since there are 14 fields
for each member, there will be 13 separators (#~#) in each row.
36. The employer has REGISTERED the Establishment but has forgotten the USER ID
and/or PASSWORD and has also lost his/her mobile. In such case how will he/she get to
know the User Id and Password??
In such case the employer should go to the REGISTRATION (for fresh registration) screen
where he/she will find the establishment as already registered. There is a link to generate a
letter for resetting of registration. The letter should be generated and submitted under the
signature and seal of the Authorised Officer and with the new mobile number to the
concerned PF Officer where the returns were being submitted. The NODAL OFFICER of the
EPF Offices will reset the registration after verifying the signature and SMS will go on the
new mobile number intimating the user id and password. The employer should login and
change the password and also the mobile number on the portal.
37. WC.1: What is the effective date of implementation of the enhanced wage ceiling?
The effective date of implementation of enhanced wage ceiling is 1st September,2014.
38. WC.2: From which date the contribution on enhanced wage ceiling is payable?
The contribution on the enhanced wage ceiling for the wage month of September 2014 is
payable by 15th October,2014.
39. WC.3: What will be the status of employees who are presently drawing salary beyond
Rs.6,500/- and less than Rs. 15,000/- ?
The employees, who were drawing salary beyond Rs. 6,500/- per month (p.m.) and less than
Rs. 15,000/- p.m., were excluded employee within the meaning of Para 2(f) of the
Employees Provident Funds Scheme (EPF Scheme), 1952 up to 31st August, 2014.
Consequent upon the enhancement of wage ceiling to Rs.15,000/- per month, all such
employees have become eligible to be member of the Fund from 1st September 2014. EPF
contribution in respect of such employees for the wage month of September 2014 is payable
by 15th October, 2014.
40. WC.4: Whether PF contribution is to be deducted from an employee, who joins a
covered establishment after 1st September, 2014 and on the date of joining, his salary is more
than Rs. 15,000/-?
There exist two possibilities, when an employee joins a covered establishment with a pay
exceeding Rs. 15,000/- p.m. after 1st September, 2014: (A) before his joining, he was not in
employment anywhere, or (B) before his joining, he was in employment. In such cases, two
situations may arise, i. e., (B1) he was not a member of provident fund or (B2) he was a
member of the Fund. Again, there could be two types of cases, such as: (B21) he has already
withdrawn the full amount of his provident fund accumulations and is not a member of the
provident fund or (B22) he is still a member of the provident fund. Provident fund
contribution is not required to be made in respect of the employee falling in category (A) or
(B1) or (B21). However, the employees in category (B22) shall continue to be the members
of provident fund and statutory PF contributions are required to be made in respect of these
employees upto the wage-ceiling of Rs. 15,000/- p.m.
41. WC.5: What should be the method of provident fund deduction for those employees who
draw salary beyond Rs. 15,000/- and are members of provident fund as on date and in respect
of whom the employer is deducting contribution to the ceiling of Rs. 6,500/- ?
Since the members drawing salary beyond Rs. 15,000/- p.m. were already members of the
provident fund and both employees and employers were contributing EPF contribution at the
rate of 12% on the maximum ceiling of wage i.e., Rs. 6,500/- p.m. as on 31st August, 2014,
the employer as well as all such employees are required to contribute, now, at a rate of 12%
of the wages up to the maximum wage ceiling of Rs. 15000/- p.m. w.e.f. 1st September, 2014
onwards. There is no option available either to employee or to employer for opting out from
the membership of the EPF Scheme, 1952.
42. WC.6: What will happen to those employees who are presently drawing Rs. 14,000/- per
month and after three months they will reach the salary of Rs. 17,000/- per month?
The employees, who are presently drawing salary less than Rs. 15,000/- p.m. and are
expected to draw salary beyond Rs. 15,000/- p.m. in near future, shall be eligible for
membership of Fund from 1st September, 2014, i.e., from the wage month of September
2014 and contribution in respect of such employees shall be payable from 1st September
2014. After joining the Fund, even if such employees draw salary above Rs. 15,000/- p.m.,
they will continue to be the member of the Fund and the employee and employer shall
contribute at the rate of 12% of the salary upto a ceiling of Rs. 15,000/- p.m.
43. WC.7: What is the amount of wages to be considered for PF contributions?
PF Contribution is payable on all emoluments payable in cash to an employee during the
month excluding the following:- (i) House Rent Allowance (ii) Over Time Allowance (iii)
Bonus (iv) Commission or any other similar allowance; and (v) Any presents made by the
employer
44. WC.8: What emoluments are to be considered for calculating Rs.15,000/- wage ceiling
in respect of an individual employee to be eligible for PF contribution w.e.f. 1.9.2014.
Emoluments, for the purposes of reckoning the wage-ceiling of Rs.15,000/- p.m., means all
components of emoluments payable in cash to an employee during the month excluding: (a)
House Rent Allowance (b) Over Time Allowance (c) Bonus (d) Commission or similar
allowance (e) Any presents made by employer For example: Employees - A Basic wage
12000 Dearness Allowance 3000 Retaining Allowance - House Rent Allowance 2000 Over
Time Allowance 1000 Bonus 2000 Conveyance Allowance 5000 Presents - Employee
A:Eligible for membership of the Fund as basic wages and dearness allowance are
Rs.15000/- or less p.m. Employee B: Basic wages 13000 Dearness Allowance 3000
Retaining Allowance - House Rent Allowance 1000 Over Time Allowance 2000 Bonus 1000
Conveyance Allowance 5000 Presents -. Employee B: Not eligible for membership of the
Fund as basic wages and dearness allowance are above Rs.15000/- p.m.
45. WC.9: What is the manner in which the provident fund deductions are to be made where
gross salary including all components as per Section 2(b) read with Section 6 of the Act is
more than Rs. 15,000/-?
As per Section 2(b) of the EPF & MP Act, 1952, the term basic wages includes all
emoluments which are earned by an employee while on duty or on leave or on holidays with
wages in either case in accordance with the terms of the contract of employment and which
are paid or payable in cash to him but does not include the cash value of food concession,
any dearness allowance, house rent allowance, overtime allowance, bonus, commission or
any other similar allowance. As per section 6 of the Act, provident fund contribution are
required to be made on basic wages, dearness allowance and retaining allowance upto the
maximum wage ceiling of Rs.15,000/- p.m. If after deduction of all the allowances
permissible for exclusion, the total salary is less than Rs.15,000/- p.m., provident fund
contributions are required to be made on the same. If on the date of becoming eligible for
membership, an employee draws salary beyond Rs. 15,000/- p.m. after deduction of all the
allowances permissible for exclusion, he will be treated as an excluded employee and no
provident fund contribution is required to be made in respect of him.
46. WC.10: Whether the employees drawing salary beyond Rs. 15,000/- can join the fund?
An employee, who draws salary beyond Rs. 15,000/- p.m., can become the member of the
fund, voluntarily, on the joint request in writing both by him and his employer subject to
permission by an officer not below the rank of an Assistant PF Commissioner provided that
the employer gives an undertaking in writing that he shall pay the administrative charges
payable and shall comply with all statutory provisions in respect of such employees.
47. WC.11: If an employee has not worked for the entire month, what emoluments are to be
considered for eligibility of the said employee for PF contributions?
The actual amount of emoluments earned by an employee, who has not worked for the entire
month, will be taken for calculating the contribution.For calculating wage ceiling, following
emoluments will not be included: (i) House Rent Allowance (ii) Over Time Allowance (iii)
Bonus (iv) Commission on any other similar allowance (v) Any presents made by the
employer.
48. WC.12: If a person who has joined an establishment with a salary more than Rs.15000/-
draws salary less than Rs. 15000/- during a particular month for any reason whether
contribution is to be paid to the Provident Fund on the salary drawn?
A person who joined the establishment with a salary beyond Rs. 15000/- draws salary less
than Rs. 15000/- during a particular month for any reason no contribution is required to be
paid to the Provident Fund on the salary drawn as the salary drawn at the time of joining the
establishment decides as to whether an employee is required to be the member of the Fund or
not. In this case, since the person joins the establishment with a salary beyond Rs. 15000/-,
he cannot be a member being an excluded employee.
49. WC.13: What will happen to the provident fund deduction in cases where the gross wage
of an employees is more than Rs. 1,00,000/- and basic is more than Rs. 15,000/-?
In cases, where gross wage of an employee is more than Rs. 1,00,000/- p.m. and basic is
more than Rs. 15,000/- p.m., he cannot be a member of the fund and thus be treated as an
excluded employee.
50. WC.14: Whether an employee is permitted to contribute above the wage ceiling of Rs.
15,000/- by option towards Pension Fund after 01.09.2014?
As per Para 11(3) of the Employees Pension Scheme, 1995, the maximum pensionable
salary shall be limited to Rs.15,000/- p.m. w.e.f. 1st September, 2014. Hence, no employee is
permitted to contribute to Pension Fund above the wage ceiling of Rs. 15,000/- p.m. by
option.
51. X.1: What is exemption?
Exemption under Section 17 of the Act means exemption from the Scheme and not from the
Act.
52. X.2: What does exemption from Scheme mean?
Exemption from the Scheme means exemption from the operation of (i) the Employees
Provident Funds Scheme, 1952, (ii) the Employees Pension Scheme, 1995 and (iii) the
Employees Deposit-Linked Insurance Scheme, 1976.
53. X.3: What are the types of exemption from the Employees Provident Funds Scheme,
1952?
Exemption from the Employees Provident Funds Scheme,1952 are of three types: (i)
exemption to an employee under Section 17(2) read with Para 27 of the Employees
Provident Funds Scheme,1952, (ii) exemption to a class of employees under Section 17(2)
read with Para 27A of the Employees Provident Funds Scheme,1952 and (iii)exemption to
the establishment as a whole either Section 17(1)(a) or Section 17(1)(b) of the Act.
54. X.4: What are the requirements for grant exemption from any Scheme?
Exemption is granted to an establishment covered under the Act (i) if the rules of its
provident fund with respect to the rates of contribution are not less favorable than those
specified in Section 6 of the Act and (ii) if the employees are also in enjoyment of other
provident fund benefits which on the whole are not less favorable to the employees than the
benefits provided under this Act or any Scheme in relation to the employees in any other
establishment of a similar character.
55. X.5: Who is the authority to grant exemption from operation of the Employees
Provident Funds Scheme,1952?
Exemption to an establishment as a whole under Section 17(1)(a) of the Act is granted by
the Appropriate Government(Central/State, as the case may be) from operation of all or any
provisions of the Employees Provident Funds Scheme, 1952 by notification in Official
Gazette only after consultation with the Central Board. Exemption to a class of employees
of an establishment, under Section 17(2) of the Act read with Para 27A of the Employees
Provident Funds Scheme,1952,is granted by the Appropriate Government(Central/State, as
the case may be) from operation of all or any of the provisions of the Employees Provident
Funds Scheme, 1952 by order. No consultation of the Central Board is required. Exemption
to an employee of an establishment, under Paragraph 27 of the Employees Provident Funds
Scheme, 1952 is granted by a Commissioner from the operation of all or any of the
provisions of the Employees Provident Funds Scheme, 1952 by order. No consultation of the
Central Board is required.
56. X.6: What are the effects of exemption?
Exemption can have both prospective or retrospective effect.
57. X.7: What are the requirements where an establishment as a whole is granted exemption
under Section 17(1)(a) of the Act?
Where exemption is granted to an establishment as a whole under Section 17(1) (a) of the
Act: Provisions of Sections 6(rate of contribution), 7A (determination of moneys due from
employers), 8(mode of recovery of moneys due from employers), 14(penalties) and 14B
(power to recover damages) shall continue to apply. The employer shall establish a Board of
Trustees (BOT). The terms and conditions of service of members of the BOT shall be as
specified in the Employees Provident Funds Scheme,1952.
58. X.8: What are the requirements where an establishment as a whole is granted exemption
under Section 17(1)(b) of the Act?
Where exemption is granted to an establishment as a whole under Section 17(1) (b) of the
Act: Employees are in enjoyment of benefits in the nature of Provident Fund, Pension or
gratuity which are separately or jointly are on the whole not less favorable than the benefits
provided under the Act/Scheme.
59. X.9: What are the requirements where an establishment is granted exemption under
Section 17(2) of the Act read with Para 27 or Para 27A of the Employees Provident Funds
Scheme, 1952 for an employee or a class of employees?
Where an establishment is granted exemption under Section 17(2) of the Act for an employee
or a class of employees: Employee or the class of employees shall continue to get benefits in
the nature of provident fund, gratuity or old age pension. The benefits shall not be less
favorable to benefits under the Act. There shall be consent of majority of the employees in
case of class of employees.
60. X.10: What are the requirements where an establishment is granted exemption under
Section 17 (2)of the Act for an employee or a class of employees?
Where an establishment is granted exemption under Section 17(2) of the Act, the employer
shall: Maintain accounts, submit returns, invest the PF monies, pay inspection charges at
0.18%and provide facilities for inspection. Not reduce the total quantum of benefits after
grant of exemption. Transfer PF accumulations of employees where necessary.
61. X.11: To whom exemption from the operation of the Employees Pension Scheme,
1995?
Exemption is granted under Section 17(1C) of the Act read with Para 39 of the Employees
Pension Scheme, 1952 by the Appropriate Government to (i)any establishment or (ii) class of
establishments from the operation of the Pension Scheme by notification in the Official
Gazette.
62. X.12: What are the requirements for grant of exemption from the operation of the
Employees Pension Scheme, 1995?
Exemption is granted under Section 17(1C) of the Act read with Para 39 of the Employees
Pension Scheme, 1952 to any establishment or class of establishment by the Appropriate
Government (i) if the employees of such establishments or class of establishments are either
members of any other pension scheme or (ii) propose to be the members of such pension
scheme, where the pensionary benefits are at par or more favorable than the Employees
Pension Scheme, 1995.
63. X.13: What is the periodicity provided for grant of exemption from the operation of the
Employees Pension Scheme, 1995?
An application for grant of exemption received in complete from should be disposed of by
the Appropriate Government within 6 months.
64. X.14: Under what circumstances an exemption applied to Appropriate Government for
grant of exemption from the operation of the Employees Pension Scheme, 1995 shall be
deemed to have been granted?
An application for grant of exemption received in complete from should be disposed of by
the Appropriate Government within 6 months otherwise the exemption applied for shall be
deemed to have been granted.
65. X.15: To whom exemption from the operation of the Employees Deposit-Linked
Insurance Scheme, 1976?
Exemption from the operation of Employees Deposit- Linked Insurance Scheme, 1976 is
granted under Section 17(2A) of the Act read with Para 28 to (i) an employee,(ii) a class of
employees and (iii)an establishment, where the employees are, without making any separate
contribution or payment of premium, in enjoyment of benefits in the nature of Life Insurance
whether linked to their deposits in Provident Fund or not and such benefits are more
favorable than the benefits admissible under the Insurance Scheme.
66. X.16: Who is the authority to grant exemption from operation of the Employees
Deposit-Linked Insurance Scheme, 1976?
Exemption to a factory or other establishment as a whole under Section 17(2A) of the Act
read with Para 28(7) of the Employees Deposit-Linked Insurance Scheme, 1976 is granted
by the Central Provident Fund Commissioner from operation of all or any of the provisions
the Employees Deposit-Linked Insurance Scheme, 1976 by order. Exemption to a class of
employees of an establishment, under Section 17(2A) of the Act read with Para 28(4) of the
Employees Provident Funds Scheme, 1952,is granted by the Central Provident Fund
Commissioner from operation of all or any of the provisions of the Employees Deposit-
Linked Insurance Scheme, 1976 by order. Exemption to an employee of an establishment,
under Paragraph 28(1) of the Employees Deposit-Linked Insurance Scheme, 1976 is granted
by a Commissioner (Regional Provident Fund Commissioner) from the operation of all or
any of the provisions of the Employees Deposit-Linked Insurance Scheme, 1976 by order.
67. X.17: What are the requirements where an establishment is granted exemption under
Section 17 (2A) or Section 17 (2B)of the Act read with Para 28 of the Employees Deposit-
Linked Insurance Scheme, 1976?
Where exemption is granted for an employee, the employer shall in respect of such
employee maintain such accounts, submit such returns, provide such facilities for inspection
as the Commissioner (Regional Provident Fund Commissioner) may direct, pay such
inspection charges and make such investment as the Central Government may direct. Every
employer shall send to the Commissioner, an electronic format of the returns in such form
and manner as may be specified by the Commissioner (Central Provident Fund
Commissioner). Where exemption is granted for a class of employees, the employer shall in
respect of such class of employees maintain such accounts, submit such returns, provide such
facilities for inspection as the Commissioner (Regional Provident Fund Commissioner) may
direct, pay such inspection charges and make such investment as the Central Government
may direct. Every employer shall send to the Commissioner, an electronic format of the
returns in such form and manner as may be specified by the Commissioner (Central
Provident Fund Commissioner).
68. X.18: What is the rate at which the employer shall pay inspection charges where
exemption if granted under the Employees Provident Funds Scheme, 1952?
The establishment shall pay inspection charges at the rate of 0.18 %of the basic wages and
Dearness Allowance.
69. X.19: What is the rate at which the employer shall pay inspection charges where
exemption if granted under the Employees Pension Scheme, 1995?
The establishment shall pay inspection charges at the rate of 0.18 %of the basic wages and
Dearness Allowance.
70. X.20: What is the rate at which the employer shall pay inspection charges where
exemption if granted under the Employees Deposit-Linked Insurance Scheme, 1976?
The establishment shall pay inspection charges at the rate of 0.005 %of the basic wages and
Dearness Allowance subject to a minimum of Rs.1/- per month.
71. X.21: Who is the authority to cancel exemption?
Any exemption granted under Section 17 of the Act may be cancelled by the Authority which
granted it, by order in writing, if an employer fails to comply with the conditions stipulated at
the time of grant of exemption.
72. X.22: Whether cancellation of exemption shall be by notification?
The cancellation of exemption shall be by order and not by notification.
73. X.23: What is relaxation?
Relaxation is a temporary permission accorded to the establishments, whose applications for
exemption are received, to facilitate them to implement their PF Scheme in place of
Employees Provident Fund Scheme, 1952 and maintain their own Provident Fund Trusts
pending grant of exemption and notification by Appropriate Government.
 74. X.24: Under what provision of the Employees Provident Funds Scheme, 1952, the
Commissioner may relax pending disposal of the application is granted?
The Commissioner may, in relation to factories or other establishments in respect of which an
application for exemption under Section 17 of the Act has been received, relax under Para 79
of the Employees Provident Funds Scheme, 1952 pending disposal of the application by the
Appropriate Government, the provisions of this Scheme in such manner as he may direct.
75. X.25: What are the effects of relaxation?
Relaxation can have both prospective and retrospective effect.
76. X.26: Who is the authority to withdraw relaxation?
The authority which has granted relaxation has the power to withdraw relaxation also.
77. X.27: Under which paragraph of the Employees Provident Funds Scheme, 1952, the
conditions governing grant of exemption/relaxation have been delineated?
The conditions governing grant exemption/relaxation have been delineated in Appendix-A to
Para 27AA of the Employees Provident Funds Scheme, 1952.
78. X.28: What are the major conditions governing grant of exemption?
Benefits provided should be at par or more favorable than provided under the Act and
Schemes. The employer should establish Trust under Board of Trustee. Trust shall invest
the monies of the provident fund as per the directions of the Government from time to time.
Employer shall make good any loss suffered by Trust. Any Amendment to the statutory
scheme is automatically applicable. Any deficiency in the payment of declared rate of
interest shall be made good by the employer. Audit of accounts of provident fund
maintained by the Board of Trustees by a qualified independent charted account annually.
No amendment in the rules without prior approval. All securities should be kept in DEMAT
form. The Board of Trustees shall file online return in the format prescribed by the Central
provident Fund Commissioner. The exempted establishment shall intimate to the Regional
Provident Fund Commissioner the details of depository participants (approved by Reserve
Bank of India and Central Government), with whom an in whose custody, the investments
made in the name of the trust have been lodged.
79. X.29: What should be the composition of the Board of Trustees?
As per para 79 c of the EPF scheme: Employer shall be the chairman of the BOT Between
2-6 representatives each Employer shall nominate his representatives Employees
representatives to be nominated or elected One representative from each participating unit in
common PF trusts. Nomination of an employee trustee is: By the union recognised by the
employer. Through election, if more unions recognized. If no recognised union, the
registered union having largest membership subject to not less than 15% can nominate.
Term of office of the trustee shall be 5 years.
80. X.30: What are the duties of the Board of Trustees?
Maintain detailed accounts of members. Submit the specified returns to RPFC. Invest the
PF monies as per notified pattern. Transfer PF account of any employee. Perform such
other duties as may be specified in the scheme.
81. X.31: What is the action provided in the Act and Scheme for violation of the conditions?
Levy of surcharge in case of violation of investment pattern prescribed by the Government.
All Penal Actions under Section 14 of the Act. Cancellation of exemption/relaxation.
Immediate transfer of past accumulations On failure to transfer P.A., process of Assessment
of Dues (under Section 7A) and Damages (under Section 14B of the Act. Recovery of past
accumulations, dues and damages under Section 8B to 8G of the Act.
82. X.32: What is the process prescribed in the Employees provident Funds Scheme, 1952
for accepting past accumulation on cancellation of exemption?
Statement of past accumulations to be submitted to RPFC within 25 days of cancellation
(para 28) Transfer of cash to the Fund within 10 days and securities within 30 days. All
accumulations to be transferred in cash. Investments in Government securities or securities
guaranteed by the Appropriate Government, transfer of securities is to be affected at the
purchase price of such securities.
83. X.33: What are the general deficiencies noticed in the exemption applications received
from the establishments?
Definition of employee in the Trust rules not in consonance with the statute. Definition of
class of employees in the Trust Rules not proper. Loss incurred by the Trust not recouped by
the establishment. Violation of prescribed pattern of investment and directions of the
Government. Security in the name of the Trust are not in DEMAT form. Compliance status
of the contractors in case of exemption under Section 17(1) (a) not certified. In case of
exemption under Para 27A definition of class of employees not in consonance with the
statute. Signature of the Chairman and the Trustees missing in the Trust Rule. Compliance
status of the contractors in case of exemption under Section 17(1) (a) not certified. In case of
exemption under Para 27A definition of class of employees not in consonance with the
statute. Signature of the Chairman and the Trustees missing in the Trust Rule. Trust Rules
not in consonance with the statute. Application not addressed to the Appropriate
Government. Participation in Common P.F. Trusts without permission. Separate exemption
proposals not submitted in case of establishments covered under Section 2A. In the case of
Common Provident Fund Trust there should be one representative for each participatory unit.
Application, Undertakings and Certificates not signed by the employer. Authority of the
person signing the application, undertaking and certificates not furnished. Action taken
report on Compliance Audit Report not forwarded to Head Office.
84. XER.1: Who is required to file the Return, the Employer of the PF Trust?
The exempted return is to be filed by the Employer of the Establishment that has been
granted Exemption and not by the Trustees.
85. XER.2: Which establishments are required to file the return?
The establishments that have been granted exemption through a Relaxation Order or a
Notification issued by the Appropriate Authority have to file the return. However if the said
establishment has taken separate or sub codes anywhere, the return is not to be filed by the
In-charge of such separate or sub code through the ECR Login of such code number. The sub
and separate code numbers will have to be added by the Establishments main code number
against which the exemption order was issued. This has to be done in the Part A of the
Exempted Return.
86. XER.3: Where will the employer of an exempted establishment find the link to file the
return?
The link for the return is available from the ECR Portal Login of the establishments, code
number of which have been intimated by the respective PF Offices as Exempted under the
EPF Scheme 1952. Once the employer logs in the link is available from the Menu ECR
where the link Monthly Return for Exempted Establishment will be available.
87. XER.4: If an exempted establishment code is not finding the link for filing the return
what they should do?
The establishment may approach the EPFO Office under which it is complying and the
Office will be sending a request to the National Data Center for adding such establishment.
Once the Help Desk for this purpose gets the Code number added, the link will be available
in the ECR login of the employer in the ECR Menu by name Monthly Return for Exempted
Establishment.
88. XER.5: In case the In-charge of a branch unit of an exempted establishment finds the
link for filing the return in its ECR Login, what shall it do?
The link was provided as per the list of Exempted Establishments received from the EPFO
Field Offices. In such case the In charge should do the following: a. Approach the EPFO
Office for sending the request for deleting the branch code number from the list. b. Ask its
main unit to add the code number in the Part A of the return being filed by the Main unit code
number against which the exemption was granted.
89. XER.6: Is the details of the Investments made in a month by the Common P F Trust also
filed by each of the Participating Unit?
In the Part B of the Return, there is a provision for the declaration about the Trust as to
whether it is a Single PF Trust or a Common P F Trust. Once the selection is Common P F
Trust, then the additional field for mentioning the Establishment Code that is handling the
Trust is also asked. If the establishment code number of the Establishment that has logged in
and is filing the return is same as the code number entered, the system records the code
number as the one handling the CPF Trust and allows the data entry in the Part E and the
Investment details. However if the code number entered is different, then the employer who
has logged in and is filing the return is not permitted to file the Part E and it has only view
rights. The data entry rights are with the code number managing the Trust.
90. XER.7: How can be a wrongly submitted data in the form can be updated or edited?
The software allows editing of the data in the Part C, D and E for a month only up to the time
when the data for the subsequent month is not submitted. For example if the data for March
2014 is submitted it can be edited any time till the data for April 2014 is not submitted. After
submission of the Data the submit button changes to update button. Once the data for the
subsequent month is submitted, the button against the previous month disappears. Thus the
employer gets the time for updating the return for another one months time. In the Part A and
B, except for the PAN details (if verified), Notification Details and the information on
whether Single or Common P F Trust, all other fields are editable. Please seethe link
"www.epfindia.gov.in/sites/pdf/FAQ_ExEsttReturn.pdf"
91. XER.8: In case an employer has already submitted the data and has made an error, how
can he get the return corrected?
In such case the employer has to approach for the help through the EPF Office under which
they are complying. They may write a letter on their letter head to the Office explaining the
Part in which error took place. Once the matter is forwarded by the Office to the National
Data Center of EPFO, the data in the part requested will be reset, meaning thereby that the
data will be made blank and the employer may fill up the correct data again. Change in the
data is not done by the Help Desk and any data entered in the return is only through the login
of the employer. The resetting of the data is done on the basis of the written request of the
employer.
92. XER.9: Where should the employer approach for any clarification on any particular data
field in the various parts of the return?
Please see the link "www.epfindia.gov.in/sites/pdf/FAQ_ExEsttReturn.pdf". If any specific
query which is not handled is there they may approach the EPFO Field Office under which
they are complying, and the Office may guide the employer directly or after taking the help
from the National Data Center of EPFO.
93. XER.10: When will the Part F, Annual Return of the Exempted online return will be
available to the employer for filing?
The Part F will be available after the last return for the Financial Year 2014-15 has become
due. Thus it will be in March 2015 and after return for February 2015 is submitted.
94. IW 3: Who is an 'excluded employee' under these provisions?
A detached International Worker contributing to the social security programme of the home
country and certified as such by a Detachment Certificate for a specified period in terms of
the bilateral SSA signed between that country and India is an 'excluded employee' under
these provisions.
95. IW 4: Who all shall become the members of the Fund?
a) Every International Worker, other than an 'excluded employee'- from 1st October,2008. b)
Every excluded employee, on ceasing the status- from the date he ceases to be excluded
employee.
96. IW 5: Which category of establishments shall take cognizance of these provisions?
All such establishments covered/coverable under the EPF & MP Act, 1952 (including those
exempted under section 17 of the Act) that employ any person falling under the category of
'International Worker' shall take cognizance of these provisions.
97. IW 6: Whether PF rules will apply to an employee if his salary is paid outside India?
Yes, the provisions will apply irrespective of where the salary is paid. The PF contributions
are liable to be paid on wages DA, and Retaining Allowance if any payable to the employee
hence if salary is payable by establishment in India contribution shall be payable in India and
other rules will also apply accordingly.
98. IW 7: Whether PF will be payable only on the part of salary paid in India in case of split
payroll?
In case of split payroll the contribution shall be paid on the total salary earned by the
employee in the establishment covered in India.
99. IW 8: 'Monthly Pay' for calculating contributions to be paid under the Act?
The contribution shall be calculated on the basis of monthly pay containing the following
components actually drawn during the whole month whether paid on daily, weekly,
fortnightly or monthly basis: Basic wages Dearness allowance (all cash payments by
whatever name called paid to an employee on account of a rise in the cost of living)
Retaining allowance Cash value of any food concession
100. IW 9: What portion of salary on which PF would be payable in case an individual has
multiple country responsibilities and spends part of his time outside India?
Contribution is payable on the total salary payable on account of the employment of the
employee employed for wages by an establishment covered in India even for responsibility
outside India.
101. IW 10: Is there a minimum period of days of stay in India which the employee can
work in India without triggering PF compliance?
No minimum period is prescribed. Every eligible International Worker has to be enrolled
from the first date of his employment in India.
102. IW 11: Is there a cap on the salary up to which the contribution has to be made by both
the employer as well as the employee?
No, there is no cap on the salary on which contributions are payable by the employer as well
as employee.
103. IW 12: Is there a cap on the salary up to which the employers share of contribution has
to be diverted to EPS?
No, there is no cap on the salary up to which the employers share of contribution has to be
diverted to EPS, 1995 and the same is payable on total salary of the employee.
104. IW 13: What is a Social Security Agreement (SSA)?
A Social Security Agreement is a bilateral instrument to protect the social security interests of
workers posted in another country. Being a reciprocal arrangement, it generally provides for
equality of treatment and avoidance of double coverage.
105. IW 14: What are the provisions covered in a Social Security Agreement (SSA)?
Generally a Social Security Agreement covers 3 provisions. They are: a) Detachment:
Applies to employees sent on posting in another country, provided they are complying under
the social security system of the home country. b) Exportability of Pension: Provision for
payment of pension benefits directly without any reduction to the beneficiary choosing to
reside in the territory of the home country as also to a beneficiary choosing to reside in the
territory of a third country. c) Totalisation of Benefits: The period of service rendered by an
employee in a foreign country is counted for determining the "eligibility" for benefits, but the
quantum of payment is restricted to the length of service, on pro-rata basis.
106. IW 15: What is the status of the Social Security Agreements (SSA)?
Eight Social Security Agreements in respect of Belgium, Germany, Switzerland, Denmark,
Luxembourg, France, South Korea and the Netherlands have been made effective from 1st
September, 2009, 1st October, 2009, 29th January, 2011, 1st May, 2011, 1st June, 2011, 1st
July, 2011, 1st November, 2011 and 1st December, 2011 respectively.
107. IW 16: Should the eligible employees from any country other than the countries with
whom India has entered a social security agreement contribute as International Workers?
Yes, International Workers from any country can be enrolled as members of EPF.
108. IW 17: Regarding Indian employees working abroad and contributing to the Social
Security Scheme of that country with whom India has a Social Security Agreement, are they
coverable for PF in India or treated as excluded employees?
No, only employees working in establishments situated and covered in India may be covered
in India.
109. IW 18: Regarding Indian employees working abroad and contributing to the social
security scheme of a country with which India DOES NOT have a Social Security
Agreement, are they coverable for PF in India?
If an Indian employee is employed in any covered establishment in India and sent abroad on
posting, he is liable to be a member in India as a domestic Indian employee, if otherwise
eligible. He is not an International Worker.
110. IW 19: Whether foreign nationals employed in India and being paid in foreign currency
are coverable?
Yes, foreign nationals drawing salary in any currency and in any manner are to be covered as
IWs.
111. IW 20: Whether foreigners employed directly by an Indian establishment are
coverable?
Foreigners employed directly by an Indian establishment would be coverable under the EPF
and MP Act, 1952 as IWs.
112. IW 21: What is the criterion for receiving the withdrawal benefit for services less than
10 years under EPS, 1995?
Only those employees covered by a SSA will be eligible for withdrawal benefit under the
EPS, 1995, who have not rendered the eligible service (i.e. 10 years) even after including the
totalisation benefit if any as may be provided in the said agreement. In all other cases of IWs
not covered under SSA, withdrawal benefit under the EPS, 1995 will not be available.
113. IW 22: How long can an Indian employee retain the status of "International Worker"?
An Indian employee attains the status of "International Worker" only when he becomes
eligible to avail benefits under the social security programme of other country by virtue of
the eligibility gained or going to gain, under the said agreement on account of employment in
a country with which India has signed SSA. He/she shall remain in that status till the time
he/she avails the benefits under EPF Scheme. In other words, once an IW, always an IW.
114. IW 23: Whether the International Worker will earn interest even after cessation of
service after three years also in view of provisions of inoperative accounts?
Since the provisions of inoperative accounts are not applicable in case of international
workers, continue the restriction of earning interest will not apply. The international worker
shall contribute to earn interest upto the age of 58 years or otherwise becomes eligible for
withdrawal.
115. IW 24: Under what circumstances in which accumulations in the Fund are payable to
an International Worker?
On retirement from service in the establishment at any time after the attainment of 58 years.
On retirement on accounts of permanent and total incapacity for work due to bodily or
mental infirmity. A member suffering from tuberculosis or leprosy or cancer. In respect of a
member covered under a social security agreement entered into between the Government of
India and any other county on such grounds as may be specified in that agreement till the
time he/she avails the benefits under a social security programme covered under that SSA.
116. IW 25: Under what condition the contributions received in the PF account are payable
along with interest to International Worker?
The full amount standing to the credit of a member's account is payable if anyone of the
circumstances mentioned under amended Para 69 of the EPF Scheme, 1952 is fulfilled,
namely:- i) on retirement from service in the establishment at any time after 58 years of age;
ii) on retirement on account of permanent and total incapacity for work due to bodily or
mental infirmity, duly certified by the authorised medical officer; iii) in accordance with the
terms and conditions provided in an SSA.
117. IW 26: Is there a cap on the salary up to which the contribution has to be made under
the EDLI Scheme, 1976 by the employer?
Yes, the cap on the salary up to which contribution has to be made under the EDLI Scheme,
1976 is Rs. 6,500.
118. Who can apply for the PF Code Number?
A person who is defined under the term Employer as per the section 2 should apply. Once
the employer creates his user id and registers his digital signature, the name and other basic
details of such person will be auto populated in the data field in the application under
Employer Details.In case of establishment other than the Proprietorship Firm there will be
facility to add the details of all other employers (like all partners in a Partnership Firm or
Directors in a Company).
119. Why should he have a digital signature?
The employer who is applying for the code number has to digitally authenticate the
documents he is required to upload along with the application and no physical copy of the
documents will have to be submitted. Later the employer can use the digital signature for the
authentication of the employee KYCs also.
120. Are there any advantages of having the digital signature?
Yes,apart from digitally authenticating the documents at the time of applying online for the
PF Registration, the KYC details of the employees are also to be authenticated later by the
employer and so the digital signature will be in use.
121. Will the same user be able to apply for more than one code number?
Yes,in case he is also an employer in another establishment.For example a Proprietor having
his own firm and also a Partner/Director in another form can apply for both through his
created login. However a Proprietor having already applied for one code cannot apply for
another code as Proprietor from this login and he has to apply through the ECR Login
through the existing facility for the 2A coverage.
122. Will the form have to be submitted again if the same is rejected due to the mismatch of
PAN?
The form will be submitted only if the PAN is verified and so in cases where the submit takes
place means that code will be allotted. So no re-submission will be required.
123. Once a code number is allotted, how to change the data entered in the application?
It has been explained in the instruction that the data should be correctly entered in the
application and once submitted then the data cannot be changed. The PDF of application is
stored and made available to the field offices. So the employer should print the application
form after click of preview and compare the data before declaring the correctness and
submitting the same online. However later if any data is to be changed due to actual change
in the details, the Form 5A available through the ECR Login can be updated and a copy of
the same may be sent to the office with the necessary documentary proof.
124. What if the address entered is wrong and the code is allotted under the jurisdiction of
another office?
The employer should be careful as he has to upload the address proof documents also as
proof of the address entered. This address (State, District and PIN, if applicable) are used for
deciding the Office under which the Code will be allotted. However in case the wrong district
was entered and the code was allotted another office, the employer should approach the
Office under which his establishment falls, for further guidance.
125. Is it required to enter the details of all employers in case of non-Proprietorship Firm?
Yes, the application has the details related to the Form 5A also and so the details of all the
owners should be filled in under the Employer Details data fields. The name and a few
details of the applicant employer will be auto populated from the user data. Thereafter the
details of other owners can be added, except in case of the Proprietorship Firm where only
one name is allowed.
126. While applying for the user creation, which PAN is to be entered?
The PAN of the individual applicant employer who is going to apply is to be entered even if
he is going to apply of an establishment other than Proprietorship Firm. This is for verifying
the name of the User against the PAN data.
127. Can the digital signature of the user be used for another user created?
No.The digital signature registered with the user will not be allowed to be used by another
user as a single user login of a person based on the PAN will be permitted.
128. What if the applicant who applied for the registration number for an establishment
leaves that establishment?
Once the person leaves the establishment, the details can be edited in the Form 5A through
ECR login. However the name of the applicant employer will be maintained for the purpose
of record as his responsibility for the digitally authenticating the documents while applying
will remain unaffected.